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2018 (4) TMI 119 - AT - CustomsRejection of appeal for want of jurisdiction - appeal filed before wrong authority, which was not transferred to correct forum, even on being requested by appellant - Held that: - If the Commissioner of Customs(Appeals) was of the view that the appeal lies to the Commissioner of Central Excise(Appeals) then he should have sent the same to that authority but he did not do so in spite of the request made by the appellant. The rejection of the appeal by the Commissioner of Central Excise(Appeals) on the ground that there is no provision of resubmission of the appeal once the appeal is disposed of by the competent authority, this finding of the Commissioner of Central Excise(Appeals) is not sustainable because the Commissioner of Customs (AppeaIs) has not disposed of the appeal on merit; he has rejected the appeal for the reason of wrong jurisdiction. The Commissioner of Central Excise(Appeals) is directed to entertain the appeal which is filed in time and to decide the same on merit - appeal allowed - decided in favor of appellant.
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